First decide on your focus in regards of link-building. Each focus has to have a core phrase like “Hotel in Barcelona”, then build further links to your site by making sure that there are different but related keywords for the links to the site (Anchor). If you overuse the same link text – Anchor text, your in the danger of Google discovering the “manipulation”.
If you however use different but related keywords, then ranking algorithms will consider your deep-pages relevant to the relevant topic. and/or search phrase.
For me the key question is when is link-building manipulation and when is it not?